YROMA: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
YROMA
Largest movements
- Cash +€82,461
up €82,461 (+42.6%), from €193,605 to €276,066
mainly Net result for the year (+€104,313) and Tax, wage and social debts (+€12,389)
- Receivables within one year +€12,731
up €12,731 (+42437.1%), from €30 to €12,761
of which Trade receivables: +€12,651
- Tangible fixed assets +€11,400
up €11,400 (+40.1%), from €28,398 to €39,798
of which Other tangible fixed assets: +€11,907
- Profit (loss) carried forward +€104,313
up €104,313 (+78.3%), from €133,184 to €237,497
- Other debts -€13,264
down €13,264 (-30.1%), from €44,035 to €30,771
- Tax, wage and social debts +€12,389
up €12,389 (+40.8%), from €30,357 to €42,745
- Gross operating margin +€15,630
up €15,630 (+12.5%), from €125,396 to €141,026
- Taxes +€3,438
up €3,438 (+12.9%), from €26,639 to €30,077
- Depreciation +€1,867
up €1,867 (+103.4%), from €1,806 to €3,672
- Financial charges +€1,834
up €1,834 (+241.9%), from €758 to €2,592
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €222,033 | €328,626 | +€106,593 | +48.0% |
| Fixed assets | 21/28 | €28,398 | €39,798 | +€11,400 | +40.1% |
| Tangible fixed assets | 22/27 | €28,398 | €39,798 | +€11,400 | +40.1% |
| Furniture and vehicles | 24 | €1,512 | €1,006 | -€506 | -33.5% |
| Other tangible fixed assets | 26 | €26,886 | €38,793 | +€11,907 | +44.3% |
| Current assets | 29/58 | €193,635 | €288,827 | +€95,192 | +49.2% |
| Amounts receivable within one year | 40/41 | €30 | €12,761 | +€12,731 | +42437.1% |
| Trade receivables | 40 | - | €12,651 | +€12,651 | |
| Other amounts receivable | 41 | €30 | €110 | +€80 | +265.9% |
| Cash at bank and in hand | 54/58 | €193,605 | €276,066 | +€82,461 | +42.6% |
| Total equity and liabilities | 10/49 | €222,033 | €328,626 | +€106,593 | +48.0% |
| Equity | 10/15 | €136,184 | €240,497 | +€104,313 | +76.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €133,184 | €237,497 | +€104,313 | +78.3% |
| Amounts payable | 17/49 | €85,849 | €88,129 | +€2,280 | +2.7% |
| Amounts payable within one year | 42/48 | €85,849 | €88,129 | +€2,280 | +2.7% |
| Trade debts | 44 | €11,457 | €14,613 | +€3,155 | +27.5% |
| Suppliers | 440/4 | €11,457 | €14,613 | +€3,155 | +27.5% |
| Taxes, remuneration and social security | 45 | €30,357 | €42,745 | +€12,389 | +40.8% |
| Taxes | 450/3 | €30,357 | €42,745 | +€12,389 | +40.8% |
| Other amounts payable | 47/48 | €44,035 | €30,771 | -€13,264 | -30.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,806 | €3,672 | +€1,867 | +103.4% |
| Other operating charges | 640/8 | €100 | €375 | +€275 | +275.0% |
| Gross operating margin | 9900 | €125,396 | €141,026 | +€15,630 | +12.5% |
| Operating profit (loss) | 9901 | €123,491 | €136,979 | +€13,488 | +10.9% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €758 | €2,592 | +€1,834 | +241.9% |
| Recurring financial charges | 65 | €758 | €2,592 | +€1,834 | +241.9% |
| Profit (loss) for the period before taxes | 9903 | €122,733 | €134,390 | +€11,658 | +9.5% |
| Income taxes | 67/77 | €26,639 | €30,077 | +€3,438 | +12.9% |
| Profit (loss) for the period | 9904 | €96,094 | €104,313 | +€8,219 | +8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €96,094 | €104,313 | +€8,219 | +8.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.